Tax Crimes Reviewed from the Perspective of Corruption Eradication

Abstract

This study examines tax crimes from the perspective of corruption eradication, with a focus on law enforcement in Indonesia. Tax crimes not only cause financial losses to the state but also erode public trust in the taxation system and governance. On the other hand, efforts to eradicate corruption have become a global agenda aimed at improving the integrity and accountability of public institutions. This study examines tax crimes from the perspective of corruption eradication, focusing on the study of decision No. 29/Pid.Sus/2024/PN Jkt.Pst. This study also highlights the importance of collaboration between the government, the community, and anti-corruption agencies in eradicating corruption in the taxation sector. This study uses a descriptive-analytical approach with a normative legal research type. The data used is sourced from primary, secondary, and tertiary legal materials that are analyzed qualitatively. The results show that there is a close relationship between tax crimes and corruption, where weak legal accountability can create loopholes for corrupt practices. Thus, strict and transparent law enforcement is necessary to improve the accountability of perpetrators of corruption and irregularities in the context of taxation, which are often interrelated. Collaboration between government agencies and the community is essential in monitoring and eradicating corrupt practices in the field of taxation. The conclusion of this study is that strengthening the legal accountability of perpetrators of tax crimes is a crucial step in the effort to eradicate corruption in Indonesia, thereby creating a more equitable and effective taxation system. Increased tax accountability is directly correlated with more effective efforts to eradicate corruption.